Read the full judgment text of CACV 94/2016 on BabelCite. This Court of Appeal judgment was delivered on 11 March 2019.
1. By an Amended Notice of Motion filed on 5 September 2018, the Commissioner of Inland Revenue has applied for leave to appeal to the Court of Final Appeal to appeal the Judgment of this court given on 1 June 2018 allowing the Taxpayer’s appeal from the judgment of Anthony Chan J who dismissed an appeal by way of case stated from the decision of the Board of Review which confirmed salaries tax assessments on sums referred to as Sum D and the Share Gain Option.
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